Susan has purchased a whole life policy with a death benefit of $$440,000.$ Assuming that she dies in $10$ years and the average inflation has been $3$ percent, what is the value of the purchasing power of the proceeds? Use $($Exhibit $1-$A$,$ Exhibit $1-$B$,$ Exhibit $1-$C$,$ Exhibit $1-$D$)$

Note: Use appropriate factor$($s$)$ from the tables provided. Round time value factor to $3$ decimal places and final answer to $2$ decimal places.